The tariff classification of a girl’s top from Hong Kong

PD G80007 July 25, 2000 CLA-2-61:G35 G80007 CATEGORY: Classification TARIFF NO.: 6114.20.0010 Ms. Shelly Monahan Seattle Pacific Industries P.O. Box 58710 Seattle WA 98138 RE: The tariff classification of a girl’s top from Hong Kong Dear Ms. Monahan: In your letter dated July 13, 2000 you requested a tariff classification ruling for a girl’s knit top. The submitted sample, style #G11265D, is a girl’s top constructed from 95% cotton, 5% spandex knit fabric. The top has an inverted v-neckline and self-fabric shoulder straps. The shoulder straps measure ¾ of an inch in width and reach from the vertex of the neckline in front across the shoulders down the upper back. The top is cut horizontally across the back exposing the upper back and is cut straight from under the arms to the plain hemmed bottom. The garment is without articulated armholes. There is a woven label attached to the garment just above the hem in the left front corner. The label reads “Unionbay Registration No 2000”. The applicable subheading for the top will be 6114.20.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of cotton: tops: women’s or girls’. The rate of duty will be 11.1%. The top falls within textile category designation 339. Based upon international textile trade agreements, as a product of Hong Kong, the top is subject to quota restraints and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. The sample will be returned to you under separate cover. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Paul Rimmer Port Director Dallas-Fort Worth, TX